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Pursuant to the provisions of paragraphs (c) and (e) of this section, an entity or fiduciary is required to withhold with respect to certain transfers of property if a holder of an interest in the entity is a foreign person.
Pursuant to the provisions of paragraphs (c) and (d) of this section, an entity or fiduciary is required to withhold with respect to certain transfers of property, if the property transferred is a U.S. real property interest.
(B) With respect to recalcitrant account holders and accounts held by nonparticipating FFIs, withhold with respect to each such account as required under paragraph (b) of this section, block each such account, close each such account within a reasonable period of time, or transfer each such account to a U.S. financial institution, a participating FFI, or a reporting Model 1 FFI.
A domestic partnership, trust, or estate that disposes of a U.S. real property interest shall not be required to withhold with respect to any partner or beneficiary that it determines, pursuant to the rules of paragraph (b)(3) of this section, not to be a foreign person.
Clause (i) ensures that the subject has some measure of positive justification for h if she had no justification for it, it would be more reasonable for her to withhold with respect to h.
Ukraine's endemic corruption also plays a role in giving to Russia with one hand what the government has sought to withhold with the other.
Similar(54)
Prosecutors say evidence has been withheld, with a notebook and a computer missing.
See paragraph (b)(6) for the special allowance to set aside in escrow amounts withheld with respect to dormant accounts.
Yet the protocol says "no such information may be withheld, with the exception of information HMG holds which is covered by an existing duty of confidentiality".
Some of his key e-mail messages on the United States attorneys matter appear to have mysteriously disappeared, while others are being withheld with baseless claims of executive privilege.
So it's difficult to get withholding just right, and one major reason we all have to fill out complicated forms by April 15 every year is to reconcile what taxes we had withheld with the amount we actually owe.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com